Board of Com'rs v. Oklahoma Tax Commission

The question for determination in this case is whether a new privately owned tractor, on which no motor registration fee or motor excise tax had been paid in this or any other state, which is being used by a county under a lease contract requiring the county to pay a rental of $500 and all registration fees and excise taxes that might be assessed against it, is exempt from the regular motor registration license fee and motor vehicle excise tax imposed by sections 7 and 8, art. 7, chapter 50, Sess. L. 1937 (47 Okla. St. Ann. §§ 19f, 19g.) The lease was for five months from August 1, 1938. The…